Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
Electronic evidence and search statements in tax assessments require authenticity review and corroboration, while procedural manuals lack statutory fo...
Tariff rate quota authorisations govern preferential imports of specified New Zealand goods through export certification and electronic customs debiti...
Electronic Continuity Bond Registration replaces manual container permissions, with quarterly reporting and re-export monitoring for duty-free contain...
Deemed dividend under section 2(22)(e) - Payment for public issue - mere repayment of money borrowed by the share holder will not escape him from the provisions of sec. 2(22)(e) of the Act. - AT
Deemed dividend under section 2(22)(e) - Payment for public issue - mere repayment of money borrowed by the share holder will not escape him from the provisions of sec. 2(22)(e) of the Act. - AT
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